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6-1.1-10-1. United States Property - Sec. 1. (a) The property of the United States and...
6-1.1-10-2. State Property; Property Leased to a State Agency - Sec. 2. (a) Except as otherwise provided by law, the...
6-1.1-10-3. Bridges and Tangible Appurtenant Property - Sec. 3. (a) A bridge, including the tangible property appurtenant...
6-1.1-10-4. Political Subdivision Property - Sec. 4. Except as otherwise provided by law, the property...
6-1.1-10-5. Municipal Property - Sec. 5. (a) Property is exempt from property taxation if...
6-1.1-10-5.5. Urban Homesteading Property - Sec. 5.5. Real property that is held under IC 36-7-17...
6-1.1-10-6. Municipally Owned Water Company Property - Sec. 6. (a) Property which is owned by a domestic...
6-1.1-10-7. Nonprofit Water Companies - Sec. 7. Property is exempt from property taxation if it...
6-1.1-10-8. Nonprofit Sewage Disposal Company - Sec. 8. Property is exempt from property taxation if it...
6-1.1-10-9. Industrial Waste Control Facilities - Sec. 9. (a) For purposes of this section, "industrial waste...
6-1.1-10-10. Industrial Waste Control Facilities; Claiming Exemption; Industrial Waste Control Facility; How Owner Claims Exemption; Investigation; Determination; Potential Revocation of Determination Claim Allowed or Denied - Sec. 10. (a) The owner of an industrial waste control...
6-1.1-10-11. Appeal of Industrial Waste Control Facility Exemption Determination - Sec. 11. A determination concerning an exemption claim under section...
6-1.1-10-12. Stationary or Unlicensed Mobile Air Pollution Control System - Sec. 12. (a) Personal property is exempt from property taxation...
6-1.1-10-13. Stationary or Unlicensed Mobile Air Pollution Control System; Claim for Exemption - Sec. 13. (a) The owner of personal property which is...
6-1.1-10-14. Industrial Waste Control Facility; Stationary Air Purification System; Action on Exemption Claim Treated as Assessment - Sec. 14. The action taken by a township or county...
6-1.1-10-15. Public Airports - Sec. 15. (a) The acquisition and improvement of land for...
6-1.1-10-15.5. Commercial Passenger Aircraft; Resolution Required; Tenancy and Use Requirement; Term of Exemption - Sec. 15.5. (a) As used in this section, "airport development...
6-1.1-10-16. Exemption of Building, Land, and Personal Property Used for Various Purposes; Termination of Eligibility for Exemption - Sec. 16. (a) All or part of a building is...
6-1.1-10-16.5. Nonprofit Corporation Property Located Under or Adjacent to Lake or Reservoir - Sec. 16.5. (a) This section applies to real property located...
6-1.1-10-16.7. Real Property Exemption; Expiration - Sec. 16.7. (a) Except as otherwise provided in this section,...
6-1.1-10-16.8. Exemption of the Basement Area of Dwellings Located in a Flood Plain; Factors for the Exemption - Sec. 16.8. (a) This section applies to a dwelling or...
6-1.1-10-17. Memorial Corporation Property - Sec. 17. Tangible property is exempt from property taxation if...
6-1.1-10-18. Nonprofit Corporations Supporting Fine Arts - Sec. 18. (a) Tangible property is exempt from property taxation...
6-1.1-10-18.5. Nonprofit Corporation Property Used in Operation of Health Facility or Home for the Aged - Sec. 18.5. (a) This section does not exempt from property...
6-1.1-10-19. Public Libraries - Sec. 19. Tangible property is exempt from property taxation if...
6-1.1-10-20. Manual Labor, Technical, or Trade Schools; Colleges - Sec. 20. Tangible property is exempt from property taxation if...
6-1.1-10-21. Churches or Religious Societies; Attestation of Exempt Use - Sec. 21. (a) The following tangible property is exempt from...
6-1.1-10-22. Dormitories of Church Colleges and Universities - Sec. 22. A tract of land, not exceeding one (1)...
6-1.1-10-23. Fraternal Benefit Associations - Sec. 23. (a) Subject to the limitations contained in subsection...
6-1.1-10-24. Fraternity or Sorority Property - Sec. 24. (a) Subject to the limitations contained in subsection...
6-1.1-10-25. Miscellaneous Organizations - Sec. 25. (a) Subject to the limitations contained in subsection...
6-1.1-10-26. County or District Agricultural Associations - Sec. 26. (a) Subject to the limitations contained in subsection...
6-1.1-10-26.5. Agricultural Organization; Land on Which a County Fair Is Conducted; Improvements; Personal Property - Sec. 26.5. (a) This section applies to an assessment date...
6-1.1-10-27. Cemetery Corporations - Sec. 27. (a) Subject to the limitations contained in subsections...
6-1.1-10-28. Free Medical Clinics - Sec. 28. A building and the land on which the...
6-1.1-10-29. Repealed - [Pre-1975 Property Tax Recodification Citation: 6-1-24-3.] Formerly: Acts 1975, P.L.47,...
6-1.1-10-29.3. Repealed - As added by P.L.58-1986, SEC.1. Amended by P.L.18-1992, SEC.20. Repealed...
6-1.1-10-29.5. Repealed - Formerly: Acts 1975, P.L.51, SEC.1. As amended by Acts 1981,...
6-1.1-10-30. Repealed - [Pre-1975 Property Tax Recodification Citation: 6-1-24-5.] Formerly: Acts 1975, P.L.47,...
6-1.1-10-30.5. Repealed - As added by Acts 1978, P.L.29, SEC.2. Repealed by P.L.146-2008,...
6-1.1-10-31. Repealed - [Pre-1975 Property Tax Recodification Citation: 6-1-24-4.] Formerly: Acts 1975, P.L.47,...
6-1.1-10-31.1. Repealed - As added by P.L.11-1987, SEC.12. Amended by P.L.90-2002, SEC.101. Repealed...
6-1.1-10-31.4. Repealed - As added by P.L.84-1995, SEC.1. Repealed by P.L.146-2008, SEC.800.
6-1.1-10-31.5. Repealed - As added by P.L.79-1989, SEC.1. Amended by P.L.2-1991, SEC.35. Repealed...
6-1.1-10-31.6. Repealed - As added by P.L.57-1993, SEC.8. Repealed by P.L.146-2008, SEC.800.
6-1.1-10-31.7. Repealed - As added by P.L.57-1993, SEC.9. Amended by P.L.84-1995, SEC.2; P.L.47-1996,...
6-1.1-10-32. Certain Exempt Property Under Control of Executor - Sec. 32. Tangible property is exempt from property taxation if...
6-1.1-10-33. Certain Exempt Property Under Control of Executor or Trustee - Sec. 33. (a) Tangible property which is under the control...
6-1.1-10-34. Contracts Relating to Certain Exempt Property; Unenforceability - Sec. 34. (a) A contract is not valid or enforceable...
6-1.1-10-35. School Lands; When Considered Sold - Sec. 35. (a) For purposes of this chapter, school lands...
6-1.1-10-36. Repealed - [Pre-1975 Property Tax Recodification Citation: 6-1-1-3.] Formerly: Acts 1975, P.L.47,...
6-1.1-10-36.3. Property Used or Occupied for One or More Stated Purposes; Applicability of Exemption; Limitations - Sec. 36.3. (a) For purposes of this section, property is...
6-1.1-10-36.5. Property of Exempt Organization Used in Nonexempt Trade or Business - Sec. 36.5. (a) Tangible property is not exempt from property...
6-1.1-10-37. Leases of Exempt Property; Effect - Sec. 37. (a) This section does not apply to the...
6-1.1-10-37.5. Common Areas in a Residential Development; Land; Improvements; Exemption Procedures; Review by the County Board - Sec. 37.5. (a) As used in this section, "common area"...
6-1.1-10-37.8. Homeowners Associations; Held for Use, Benefit, or Enjoyment of Members - Sec. 37.8. For assessment dates after December 31, 2015, tangible...
6-1.1-10-38. Property Tax Exemption Provisions; Enumeration - Revisor's Note: The online version of this section appeared incorrectly...
6-1.1-10-39. Intangible Personal Property Exemptions - Sec. 39. Intangible personal property, including the following, is exempt...
6-1.1-10-40. Repealed - As added by P.L.54-1991, SEC.2. Amended by P.L.64-1993, SEC.1; P.L.90-2002,...
6-1.1-10-41. Exempt Property Purchased Under Contract of Sale by Person Not Qualifying for Exemption - Sec. 41. (a) This section does not apply to a...
6-1.1-10-42. Small Business Incubator Program - Sec. 42. (a) A corporation that is: (1) nonprofit; and...
6-1.1-10-43. Repealed - As added by P.L.74-2003, SEC.3. Repealed by P.L.146-2008, SEC.800.
6-1.1-10-44. Enterprise Information Technology Equipment - Sec. 44. (a) As used in this section, "designating body"...
6-1.1-10-45. Indiana Department of Transportation Signage - Sec. 45. (a) Tangible personal property consisting of a sign...
6-1.1-10-46. Property Tax Exemption; for Profit Early Childhood Education Provider - Sec. 46. (a) Tangible property owned, occupied, or used by...
6-1.1-10-47. Property Tax Exemption; Certain Federally-Qualified Health Centers - Sec. 47. (a) This section applies to an assessment date...
6-1.1-10-48. Property Tax Exemption; Nonprofit Health, Fitness, Aquatics, and Community Center - Sec. 48. (a) This section applies to assessment dates occurring...
6-1.1-10-49. Property Tax Exemption; Transportation Facility - Sec. 49. (a) This section applies to assessment dates occurring...
6-1.1-10-50. Property Tax Exemption; Property Located in an Innovation Development District - Sec. 50. Property designated as exempt under IC 36-7-32.5-15(b) by...